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CITY OF ROSEVILLE, MINNESOTA
<br />STATEMENT OF ACTIVITIES
<br />For the Year Ended December 31, 2008
<br />The notes to the financial statements are an integral part of this statement.
<br />27
<br />Net (Expense) Revenue
<br />Program Revenues
<br />and Changes in Net Assets
<br />Primary Government
<br />Component Units
<br />Operating
<br />Capital
<br />Housing &
<br />Charges for
<br />Grants and
<br />Grants and
<br />Governmental
<br />Business -type
<br />Redevelopment
<br />Functions/Programs
<br />Expenses Services
<br />Contributions
<br />Contributions
<br />Activities
<br />Activities
<br />Total
<br />Authority
<br />Primary government:
<br />Governmental activities:
<br />General government
<br />$ 4,283,715 $ 2,445,389
<br />$ 0
<br />$ 0
<br />$ (1,838,326) $
<br />0
<br />$ (1,838,326)
<br />$ 0
<br />Public safety
<br />8,007,678 549,931
<br />571,081
<br />0
<br />(6,886,666)
<br />0
<br />(6,886,666)
<br />0
<br />Public works
<br />4,720,546 283,792
<br />279,822
<br />371,295
<br />(3,785,637)
<br />0
<br />(3,785,637)
<br />0
<br />Recreation
<br />4,935,218 1,765,969
<br />88
<br />0
<br />(3,169,161)
<br />0
<br />(3,169,161)
<br />0
<br />Economic development
<br />2,337,776 1,190,399
<br />26,732
<br />0
<br />(1,120,645)
<br />0
<br />(1,120,645)
<br />0
<br />Interest on
<br />long -term debt
<br />392,527 16,874
<br />0
<br />0
<br />(375,653)
<br />0
<br />(375,653)
<br />0
<br />Total governmental
<br />activities
<br />242677,460 6,252,354
<br />877,723
<br />371,295
<br />(17,176,088)
<br />0
<br />(1721762088)
<br />0
<br />Business -type activities:
<br />Sewer
<br />3,504,577 2,893,260
<br />0
<br />0
<br />0
<br />(611,317)
<br />(611,317)
<br />0
<br />Water
<br />4,881,489 5,024,591
<br />0
<br />0
<br />0
<br />143,102
<br />143,102
<br />0
<br />Golf
<br />344,445 310,921
<br />0
<br />0
<br />0
<br />(33,524)
<br />(33,524)
<br />0
<br />Recycling
<br />467,847 426,249
<br />66,661
<br />0
<br />0
<br />25,063
<br />25,063
<br />0
<br />Storm Drainage
<br />707,675 736,688
<br />0
<br />0
<br />0
<br />29,013
<br />29,013
<br />0
<br />Total business -
<br />type activities
<br />9 906 033 9,391,709
<br />66,661
<br />0
<br />0
<br />(447,663)
<br />(447,663)
<br />0
<br />Total primary government
<br />$____j4,583 493 $ 15,644063
<br />$ 944384
<br />$ 371295
<br />$ (17,176,0881
<br />(447,6631
<br />(17,623,751
<br />0
<br />Component unit:
<br />Housing & Redevelopment
<br />Authority
<br />390 066 _17215
<br />0
<br />0
<br />0
<br />0
<br />0
<br />(372,8511
<br />General revenues:
<br />Property taxes
<br />12,417,024
<br />0
<br />12,417,024
<br />330,790
<br />Tax increments
<br />2,956,413
<br />0
<br />2,956,413
<br />0
<br />Cable franchise taxes
<br />372,706
<br />0
<br />372,706
<br />0
<br />Gambling taxes
<br />70,488
<br />0
<br />70,488
<br />0
<br />Grants and contributions not
<br />restricted to specific programs
<br />227,048
<br />0
<br />227,048
<br />12,150
<br />Unrestricted investment earnings
<br />1,353,641
<br />257,409
<br />1,611,050
<br />182,784
<br />Transfers
<br />25,000
<br />(25,000)
<br />0
<br />0
<br />Total general revenues and transfers
<br />17,422,320
<br />232,409
<br />17,654,729
<br />525,724
<br />Change in net assets
<br />246,232
<br />(215,254)
<br />30,978
<br />152,873
<br />Net assets - beginning as previously stated
<br />134,651,897
<br />25,147,380
<br />159,799,277
<br />1,531,361
<br />Prior period adjustment
<br />0
<br />0
<br />0
<br />842,953
<br />Change in accounting principle
<br />(559,543)
<br />(34,085)
<br />(593,628)
<br />0
<br />Net assets - beginning as restated
<br />134,092,354
<br />25,113,295
<br />159,205,649
<br />2,374,314
<br />Net assets - ending
<br />$ 134,338,586 $
<br />24,898,041
<br />$ 159,236,627
<br />$ 2,527,187
<br />The notes to the financial statements are an integral part of this statement.
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